34That test is thus intended to gain a better understanding, as is apparent, inter alia, from recital 9 of the 2003 Recommendation, on which, as stated in recital 30 of Regulation No 651/2014, the concept of ‘SME’ defined in Annex I to that regulation is based, of the economic position of SMEs and to remove from that qualification of SMEs groups of enterprises whose economic power may exceed that of genuine SMEs, with a view to ensuring that only those enterprises which really need the advantages accruing to the category of SMEs from the different rules or measures in their favour actually benefit from them (see, by analogy, judgment of 27 February 2014, HaTeFo, C‑110/13, EU:C:2014:114, paragraph 31).
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